{"id":9354,"date":"2024-12-13T15:55:29","date_gmt":"2024-12-13T14:55:29","guid":{"rendered":"https:\/\/ksapa.org\/fr\/?page_id=9354"},"modified":"2025-10-02T13:30:17","modified_gmt":"2025-10-02T12:30:17","slug":"double-materialite-csrd-anticipation-par-un-leader-industriel","status":"publish","type":"page","link":"https:\/\/ksapa.org\/fr\/a-propos\/etudes-de-cas-du-defi-esg-vers-la-transformation-odd-durable\/double-materialite-csrd-anticipation-par-un-leader-industriel\/","title":{"rendered":"Double Mat\u00e9rialit\u00e9 CSRD : Anticipation par un Leader industriel"},"content":{"rendered":"\n\n  <div class=\"banner has-hover\" id=\"banner-2120501795\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n            <img decoding=\"async\" width=\"937\" height=\"460\" src=\"https:\/\/ksapa.org\/fr\/wp-content\/uploads\/sites\/1\/2024\/12\/Capture-decran-2024-12-13-142911.png\" class=\"bg attachment-original size-original\" alt=\"Double Mat\u00e9rialit\u00e9 CSRD : Anticipation par un Leader industriel\" \/>                        <div class=\"overlay\"><\/div>            \n                    <\/div>\n\t\t\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n\n   <div id=\"text-box-3037306\" class=\"text-box banner-layer x50 md-x50 lg-x50 y90 md-y50 lg-y50 res-text\">\n                                <div class=\"text-box-content text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n\n<h2 class=\"uppercase\" style=\"text-align: center\"><strong>Double Mat\u00e9rialit\u00e9 CSRD : <\/strong><\/h2>\n<h1 class=\"uppercase\" style=\"text-align: center\"><strong>Anticipation par un leader industriel<br \/><\/strong><\/h1>\n\n              <\/div>\n           <\/div>\n                            \n<style>\n#text-box-3037306 {\n  width: 100%;\n}\n#text-box-3037306 .text-box-content {\n  font-size: 100%;\n}\n@media (min-width:550px) {\n  #text-box-3037306 {\n    width: 84%;\n  }\n}\n<\/style>\n    <\/div>\n \n\n        <\/div>\n      <\/div>\n\n            \n<style>\n#banner-2120501795 {\n  padding-top: 350px;\n}\n#banner-2120501795 .overlay {\n  background-color: rgba(0,0,0,.5);\n}\n#banner-2120501795 .banner-bg img {\n  object-position: 58% 80%;\n}\n<\/style>\n  <\/div>\n\n\n\n\t<section class=\"section\" id=\"section_2007391887\">\n\t\t<div class=\"section-bg fill\" >\n\t\t\t\t\t\t\t\t\t\n\t\t\t\n\n\t\t<\/div>\n\n\t\t\n\n\t\t<div class=\"section-content relative\">\n\t\t\t\n\n<div class=\"row\"  id=\"row-1855227262\">\n\n\n\t<div id=\"col-1322403147\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n\t<div id=\"text-386408452\" class=\"text\">\n\t\t\n\n<p class=\"lead\" style=\"text-align: center\">Face aux nouvelles exigences de la <strong data-start=\"555\" data-end=\"610\">Corporate Sustainability Reporting Directive (CSRD)<\/strong>, les entreprises europ\u00e9ennes doivent transformer en profondeur leur approche du reporting extra-financier Un leader europ\u00e9en des batteries \u00e9lectriques automobiles a r\u00e9cemment sollicit\u00e9 <strong data-start=\"1144\" data-end=\"1153\">Ksapa<\/strong> pour anticiper les exigences r\u00e9glementaires et mettre \u00e0 jour son analyse de double mat\u00e9rialit\u00e9. Gr\u00e2ce \u00e0 une m\u00e9thodologie rigoureuse et adapt\u00e9e au secteur automobile, Ksapa a permis au client de structurer son futur reporting CSRD et de renforcer sa strat\u00e9gie de durabilit\u00e9.\u00a0<\/p>\n\t\t\n<style>\n#text-386408452 {\n  text-align: center;\n}\n<\/style>\n\t<\/div>\n\t\n<h2 class=\"font-600 text-xl font-bold uppercase\" style=\"text-align: left\">Contexte : L&rsquo;Enjeu de la Double Mat\u00e9rialit\u00e9<\/h2>\n<p data-start=\"1488\" data-end=\"1710\">La <strong data-start=\"1491\" data-end=\"1499\">CSRD<\/strong> modifie radicalement le cadre du reporting ESG en Europe. Elle oblige pr\u00e8s de 50 000 entreprises \u00e0 publier des informations d\u00e9taill\u00e9es sur leurs impacts, risques et opportunit\u00e9s li\u00e9s au d\u00e9veloppement durable.<\/p>\n<p data-start=\"1712\" data-end=\"1786\">L\u2019<strong data-start=\"1714\" data-end=\"1747\">analyse de double mat\u00e9rialit\u00e9<\/strong> constitue le c\u0153ur de cette r\u00e9forme :<\/p>\n<ul data-start=\"1787\" data-end=\"2139\">\n<li data-start=\"1787\" data-end=\"1938\">\n<p data-start=\"1789\" data-end=\"1938\">Elle implique une \u00e9valuation syst\u00e9matique des impacts ESG de l\u2019entreprise sur son \u00e9cosyst\u00e8me (climat, ressources naturelles, droits humains, etc.).<\/p>\n<\/li>\n<li data-start=\"1939\" data-end=\"2139\">\n<p data-start=\"1941\" data-end=\"2139\">Elle requiert \u00e9galement d\u2019identifier les risques ESG qui pourraient affecter la performance \u00e9conomique de l\u2019entreprise (co\u00fbts li\u00e9s au carbone, d\u00e9pendance aux mati\u00e8res premi\u00e8res, r\u00e9putation, etc.).<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2141\" data-end=\"2394\">Dans un secteur aussi strat\u00e9gique que l\u2019automobile, et plus particuli\u00e8rement celui des batteries \u00e9lectriques, la CSRD et l\u2019analyse de double mat\u00e9rialit\u00e9 repr\u00e9sentent un levier crucial pour anticiper les transitions r\u00e9glementaires et environnementales.<\/p>\n<h2 class=\"font-600 text-lg font-bold uppercase\" style=\"text-align: left\">Enjeu Client<\/h2>\n<p class=\"whitespace-pre-wrap break-words\" style=\"text-align: left\">Un leader europ\u00e9en des batteries \u00e9lectriques automobiles cherchait \u00e0 :<\/p>\n<ul class=\"-mt-1 &#091;li&gt;&amp;&#093;:mt-2 list-disc space-y-2 pl-8\" style=\"text-align: left\">\n<li data-start=\"2523\" data-end=\"2618\">\n<p data-start=\"2525\" data-end=\"2618\"><strong data-start=\"2525\" data-end=\"2557\">Anticiper les exigences CSRD<\/strong> pr\u00e9vues pour 2026 afin d\u2019\u00e9viter tout retard de conformit\u00e9.<\/p>\n<\/li>\n<li data-start=\"2619\" data-end=\"2803\">\n<p data-start=\"2621\" data-end=\"2803\"><strong data-start=\"2621\" data-end=\"2672\">Mettre \u00e0 jour son analyse de double mat\u00e9rialit\u00e9<\/strong>, d\u00e9j\u00e0 r\u00e9alis\u00e9e en interne mais n\u00e9cessitant un alignement avec les normes <strong data-start=\"2746\" data-end=\"2800\">ESRS (European Sustainability Reporting Standards)<\/strong>.<\/p>\n<\/li>\n<li data-start=\"2804\" data-end=\"2951\">\n<p data-start=\"2806\" data-end=\"2951\"><strong data-start=\"2806\" data-end=\"2845\">Renforcer sa r\u00e9silience strat\u00e9gique<\/strong>, face \u00e0 la volatilit\u00e9 des mati\u00e8res premi\u00e8res et aux \u00e9volutions rapides des r\u00e9glementations climatiques.<\/p>\n<\/li>\n<li data-start=\"2952\" data-end=\"3108\">\n<p data-start=\"2954\" data-end=\"3108\"><strong data-start=\"2954\" data-end=\"3004\">Structurer son futur reporting extra-financier<\/strong>, en int\u00e9grant de mani\u00e8re claire les attentes des parties prenantes et les indicateurs r\u00e9glementaires.<\/p>\n<\/li>\n<\/ul>\n<h2 class=\"font-600 text-xl font-bold uppercase\" style=\"text-align: left\">Notre Approche M\u00e9thodologique<\/h2>\n<p class=\"whitespace-pre-wrap break-words\" style=\"text-align: left\">Ksapa a d\u00e9ploy\u00e9 une m\u00e9thodologie rigoureuse en 5 \u00e9tapes :<\/p>\n<h3 class=\"font-600 text-lg font-bold\" style=\"text-align: left\">1. Analyse Fondamentale<\/h3>\n<ul class=\"-mt-1 &#091;li&gt;&amp;&#093;:mt-2 list-disc space-y-2 pl-8\" style=\"text-align: left\">\n<li data-start=\"3268\" data-end=\"3326\">\n<p data-start=\"3270\" data-end=\"3326\">Cartographie d\u00e9taill\u00e9e du mod\u00e8le d\u2019affaires du client.<\/p>\n<\/li>\n<li data-start=\"3327\" data-end=\"3430\">\n<p data-start=\"3329\" data-end=\"3430\">\u00c9tude approfondie de la cha\u00eene de valeur, des fournisseurs de mati\u00e8res premi\u00e8res aux distributeurs.<\/p>\n<\/li>\n<li data-start=\"3431\" data-end=\"3527\">\n<p data-start=\"3433\" data-end=\"3527\">Identification des sp\u00e9cificit\u00e9s sectorielles, notamment li\u00e9es au cycle de vie des batteries.<\/p>\n<\/li>\n<\/ul>\n<h3 class=\"font-600 text-lg font-bold\" style=\"text-align: left\">2. Identification des Enjeux<\/h3>\n<ul class=\"-mt-1 &#091;li&gt;&amp;&#093;:mt-2 list-disc space-y-2 pl-8\" style=\"text-align: left\">\n<li class=\"whitespace-normal break-words\">Actualisation des enjeux de durabilit\u00e9 mat\u00e9riels<\/li>\n<li class=\"whitespace-normal break-words\">Alignement avec les normes ESRS impos\u00e9es par la CSRD<\/li>\n<li class=\"whitespace-normal break-words\">Analyse contextuelle du secteur automobile et des batteries \u00e9lectriques\u00a0<\/li>\n<\/ul>\n<h3 class=\"font-600 text-lg font-bold\" style=\"text-align: left\">3. \u00c9valuation Impact-Risques<\/h3>\n<ul class=\"-mt-1 &#091;li&gt;&amp;&#093;:mt-2 list-disc space-y-2 pl-8\" style=\"text-align: left\">\n<li data-start=\"3801\" data-end=\"3908\">\n<p data-start=\"3803\" data-end=\"3908\">Cartographie des impacts ESG majeurs (\u00e9missions carbone, extraction de lithium, conditions de travail).<\/p>\n<\/li>\n<li data-start=\"3909\" data-end=\"4021\">\n<p data-start=\"3911\" data-end=\"4021\">Identification des risques \u00e9mergents (raret\u00e9 des ressources, r\u00e9glementation stricte, acceptabilit\u00e9 sociale).<\/p>\n<\/li>\n<li data-start=\"4022\" data-end=\"4144\">\n<p data-start=\"4024\" data-end=\"4144\">Analyse des opportunit\u00e9s strat\u00e9giques (innovation technologique, recyclage des batteries, \u00e9lectrification croissante).<\/p>\n<\/li>\n<\/ul>\n<h3 class=\"font-600 text-lg font-bold\" style=\"text-align: left\">4. Double Mat\u00e9rialit\u00e9<\/h3>\n<ul class=\"-mt-1 &#091;li&gt;&amp;&#093;:mt-2 list-disc space-y-2 pl-8\" style=\"text-align: left\">\n<li class=\"whitespace-normal break-words\">Analyse de mat\u00e9rialit\u00e9 financi\u00e8re<\/li>\n<li class=\"whitespace-normal break-words\">\u00c9valuation de la mat\u00e9rialit\u00e9 d&rsquo;impact<\/li>\n<li class=\"whitespace-normal break-words\">Croisement des donn\u00e9es collect\u00e9es<\/li>\n<\/ul>\n<h3 class=\"font-600 text-lg font-bold\" style=\"text-align: left\">5. Cadrage R\u00e9glementaire<\/h3>\n<ul class=\"-mt-1 &#091;li&gt;&amp;&#093;:mt-2 list-disc space-y-2 pl-8\" style=\"text-align: left\">\n<li class=\"whitespace-normal break-words\">D\u00e9finition du p\u00e9rim\u00e8tre de reporting CSRD<\/li>\n<li class=\"whitespace-normal break-words\">Alignement avec les exigences ESRS<\/li>\n<li class=\"whitespace-normal break-words\">Validation des indicateurs cl\u00e9s<\/li>\n<\/ul>\n<h2 class=\"font-600 text-xl font-bold uppercase\" style=\"text-align: left\">R\u00e9sultats &amp; B\u00e9n\u00e9fices Client<\/h2>\n<h3 class=\"font-600 text-lg font-bold\" style=\"text-align: left\">Livrables Concrets<\/h3>\n<ul class=\"-mt-1 &#091;li&gt;&amp;&#093;:mt-2 list-disc space-y-2 pl-8\" style=\"text-align: left\">\n<li data-start=\"4821\" data-end=\"4899\">\n<p data-start=\"4823\" data-end=\"4899\">Une <strong data-start=\"4827\" data-end=\"4867\">documentation d\u00e9taill\u00e9e et auditable<\/strong> r\u00e9pondant aux standards CSRD.<\/p>\n<\/li>\n<li data-start=\"4900\" data-end=\"4994\">\n<p data-start=\"4902\" data-end=\"4994\">Un <strong data-start=\"4905\" data-end=\"4937\">outil d\u2019analyse personnalis\u00e9<\/strong> pour actualiser r\u00e9guli\u00e8rement l\u2019\u00e9valuation des enjeux.<\/p>\n<\/li>\n<li data-start=\"4995\" data-end=\"5084\">\n<p data-start=\"4997\" data-end=\"5084\">Une <strong data-start=\"5001\" data-end=\"5036\">m\u00e9thodologie de calcul conforme<\/strong> aux ESRS, int\u00e9grable dans le futur reporting.<\/p>\n<\/li>\n<li data-start=\"5085\" data-end=\"5155\">\n<p data-start=\"5087\" data-end=\"5155\">Un <strong data-start=\"5090\" data-end=\"5108\">guide pratique<\/strong> pour op\u00e9rationnaliser la mise en conformit\u00e9.<\/p>\n<\/li>\n<\/ul>\n<h3 class=\"font-600 text-lg font-bold\" style=\"text-align: left\">Avantages Strat\u00e9giques<\/h3>\n<ul class=\"-mt-1 &#091;li&gt;&amp;&#093;:mt-2 list-disc space-y-2 pl-8\" style=\"text-align: left\">\n<li data-start=\"5186\" data-end=\"5279\">\n<p data-start=\"5188\" data-end=\"5279\"><strong data-start=\"5188\" data-end=\"5218\">Anticipation r\u00e9glementaire<\/strong> : l\u2019entreprise est pr\u00eate \u00e0 publier son reporting d\u00e8s 2026.<\/p>\n<\/li>\n<li data-start=\"5280\" data-end=\"5382\">\n<p data-start=\"5282\" data-end=\"5382\"><strong data-start=\"5282\" data-end=\"5315\">Renforcement de la r\u00e9silience<\/strong> face aux pressions \u00e9conomiques, environnementales et soci\u00e9tales.<\/p>\n<\/li>\n<li data-start=\"5383\" data-end=\"5495\">\n<p data-start=\"5385\" data-end=\"5495\"><strong data-start=\"5385\" data-end=\"5424\">Am\u00e9lioration de la transparence ESG<\/strong>, renfor\u00e7ant la confiance des investisseurs et des parties prenantes.<\/p>\n<\/li>\n<li data-start=\"5496\" data-end=\"5595\">\n<p data-start=\"5498\" data-end=\"5595\"><strong data-start=\"5498\" data-end=\"5538\">Optimisation de la prise de d\u00e9cision<\/strong>, gr\u00e2ce \u00e0 une vision claire des priorit\u00e9s strat\u00e9giques.<\/p>\n<\/li>\n<\/ul>\n<h2 class=\"font-600 text-xl font-bold uppercase\" style=\"text-align: left\">Pr\u00eat \u00e0 Anticiper les Exigences CSRD ?<\/h2>\n<p class=\"whitespace-pre-wrap break-words\" style=\"text-align: left\">Vous souhaitez pr\u00e9parer votre organisation aux exigences de la CSRD ? Nos experts sont l\u00e0 pour vous accompagner.<\/p>\n<h2 class=\"font-600 text-lg font-bold uppercase\" style=\"text-align: left\">Passez \u00e0 l&rsquo;Action<\/h2>\n<p class=\"whitespace-pre-wrap break-words\" style=\"text-align: left\">\ud83d\udd0d <strong>Audit de Pr\u00e9paration CSRD<\/strong><br \/>\u00c9valuez votre niveau de pr\u00e9paration avec nos experts.<\/p>\n<p class=\"whitespace-pre-wrap break-words\" style=\"text-align: left\">\ud83d\udcca <strong>Analyse de Double Mat\u00e9rialit\u00e9<\/strong><br \/>B\u00e9n\u00e9ficiez de notre m\u00e9thodologie approuv\u00e9e.<\/p>\n<p class=\"whitespace-pre-wrap break-words\" style=\"text-align: left\">\ud83d\udcd8 <strong>Guide Pratique CSRD<\/strong><br \/>T\u00e9l\u00e9chargez notre guide sur la mise en conformit\u00e9.<\/p>\n<p class=\"whitespace-pre-wrap break-words\" style=\"text-align: left\"><em>Contactez-nous pour transformer vos obligations r\u00e9glementaires en opportunit\u00e9s strat\u00e9giques<\/em><\/p>\n<p class=\"whitespace-pre-wrap break-words\" style=\"text-align: left\">\ud83d\udce7 <a href=\"mailto:contact@ksapa.org\">contact@ksapa.org<\/a><br \/>\ud83c\udf10 <a href=\"http:\/\/www.ksapa.org\">www.ksapa.org<\/a><\/p>\n<p class=\"whitespace-pre-wrap break-words\" style=\"text-align: left\">#ESG #CSRD #DoubleMateriality #Sustainability #BatteriesElectriques #ReportingESG<\/p>\n<div class=\"text-center\"><div class=\"is-divider divider clearfix\" ><\/div><\/div>\n\n<div class=\"row\"  id=\"row-415003574\">\n\n\n\t<div id=\"col-421048346\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n<h2>En savoir plus<\/h2>\n\t<div id=\"gap-343107293\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-343107293 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\n<div class=\"row\"  id=\"row-1152178932\">\n\n\n\t<div id=\"col-570845246\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n<h3 style=\"text-align: center\"><a href=\"https:\/\/ksapa.org\/fr\/mobiliser\/blog\/\">Article de blog<\/a><\/h3>\n\n  <div class=\"banner has-hover\" id=\"banner-1597949599\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n            <img decoding=\"async\" width=\"267\" height=\"400\" src=\"https:\/\/ksapa.org\/fr\/wp-content\/uploads\/sites\/1\/2024\/10\/pexels-photo-6791897-267x400.jpeg\" class=\"bg attachment-medium size-medium\" alt=\"CSRD - 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